diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers_no_association.htm
similarity index 100%
rename from accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers.htm
rename to accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers_no_association.htm
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers_with_association.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers_with_association.htm
new file mode 100755
index 000000000..ef1b6cd86
--- /dev/null
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_bottom_headers_with_association.htm
@@ -0,0 +1,87 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html>
+<!--
+   /******************************************************************************
+     Copyright:: 2020- IBM, Inc
+
+    Licensed under the Apache License, Version 2.0 (the "License");
+    you may not use this file except in compliance with the License.
+    You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing, software
+    distributed under the License is distributed on an "AS IS" BASIS,
+    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+    See the License for the specific language governing permissions and
+    limitations under the License.
+  *****************************************************************************/
+-->
+
+<head>
+<META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
+<title>Data table is missing one row header</title>
+    <style type="text/css">
+        #vertical-2 thead,#vertical-2 tbody, th, td{
+            border: 1px solid black;
+    }
+  </style>
+</head>
+<body>
+
+
+<table id="vertical-2">
+  <caption>Bottom headers</caption>
+  
+  <tbody>
+      <tr>
+          <td headers="header1">row 1</td>
+          <td headers="header2">row 1</td>
+          <td headers="header3">row 1</td>
+      </tr>
+      <tr>
+          <td headers="header1">data</td>
+          <td headers="header2">data</td>
+          <td headers="header3">data</td>
+      </tr>
+      <tr>
+          <td headers="header1">data</td>
+          <td headers="header2">data</td>
+          <td headers="header3">data</td>
+      </tr>
+        <tr>
+            <th scope="col" id='header1'>Header 1</th>
+            <th scope="col" id='header2'>Header 2</th>
+            <th scope="col" id='header3'>Header 3</th>
+        </tr>
+  </tbody>
+  <tfoot>
+      <tr>
+          <td colspan="4">Footer</td>
+      </tr>
+  </tfoot>
+</table>
+<script>
+  UnitTest = {
+      ruleIds: ["table_headers_exists"],
+      results: [
+      {
+            "ruleId": "table_headers_exists",
+            "value": [
+              "INFORMATION",
+              "FAIL"
+            ],
+            "path": {
+              "dom": "/html[1]/body[1]/table[1]",
+              "aria": "/document[1]/table[1]"
+            },
+            "reasonId": "Fail_1",
+            "message": "Table has no headers identified",
+            "messageArgs": [],
+            "apiArgs": [],
+            "category": "Accessibility"
+          }
+      ]
+  };
+</script>  
+</body>
+</html>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers.htm
index 377f9046a..d5292718b 100755
--- a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers.htm
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers.htm
@@ -19,7 +19,7 @@
 
 <head>
 <META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
-<title>Data table is missing one row header</title>
+
 <style type="text/css">
   #vertical-1 thead,#vertical-1 tbody, th, td, tfoot {
       border: 1px solid black;
@@ -30,15 +30,15 @@
   <table id="vertical-1">
     <caption>Column Headers in first cells</caption>
     <tr>
-        <th>Header 1</th>
+        <th scope="row">Header 1</th>
         <td>data</td><td>data</td><td>data</td>
     </tr>
     <tr>
-        <th>Header 2</th>
+        <th scope="row">Header 2</th>
         <td>data</td><td>data</td><td>data</td>
     </tr>
     <tr>
-        <th>Header 2</th>
+        <th scope="row">Header 2</th>
         <td>data</td><td>data</td><td>data</td>
     </tr>
     <tfoot>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers_css.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers_css.htm
index ae5ea2636..2cf8bad54 100755
--- a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers_css.htm
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_column_headers_css.htm
@@ -19,7 +19,7 @@
 
 <head>
 <META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
-<title>Data table is missing one row header</title>
+
     <style type="text/css">
         thead, tbody, th, td{
             display:inline-block;
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers1.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers1.htm
index 6c0493828..77d12c6a9 100755
--- a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers1.htm
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers1.htm
@@ -19,7 +19,6 @@
 
 <head>
 <META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
-<title>Data table is missing one row header</title>
     <style type="text/css">
         thead, tbody, th, td{
             border: 1px solid black;
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers2.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers2.htm
index 28ed3b9ae..eb5349ca5 100755
--- a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers2.htm
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_double_headers2.htm
@@ -19,27 +19,30 @@
 
 <head>
 <META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
-<title>Data table is missing one row header</title>
+<title>Data table</title>
 </head>
 <body>
   <table>
     <caption>
-      Council budget (in £) 2018
+      Council budget 2018
     </caption>
     <thead>
       <tr>
         <th scope="col">Items</th>
         <th scope="col">Expenditure</th>
+        <th scope="col">Other</th>
       </tr>
     </thead>
     <tbody>
       <tr>
         <th scope="row">Donuts</th>
         <td>3,000</td>
+        <td>2,000</td>
       </tr>
       <tr>
         <th scope="row">Stationery</th>
         <td>18,000</td>
+        <td>8,000</td>
       </tr>
     </tbody>
   </table>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_multiple_headers.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_multiple_headers.htm
index f8b7d1ef0..ebb2f7745 100755
--- a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_multiple_headers.htm
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_multiple_headers.htm
@@ -24,7 +24,7 @@
 <body>
     <div class="op--relationship-heatmap-field">
       <table class="op--heatmap">
-        <caption> Complext data table with column headers in first two cells and bottom headers</caption>
+        <caption> Complext data table</caption>
         <tbody>
         <tr class="op--heatmap-row">
           <th scope="col" rowspan="6" class="op--heatmap-overall-y-label">
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_bottom.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_bottom.htm
new file mode 100755
index 000000000..77e5790eb
--- /dev/null
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_bottom.htm
@@ -0,0 +1,71 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html>
+<!--
+   /******************************************************************************
+     Copyright:: 2020- IBM, Inc
+
+    Licensed under the Apache License, Version 2.0 (the "License");
+    you may not use this file except in compliance with the License.
+    You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing, software
+    distributed under the License is distributed on an "AS IS" BASIS,
+    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+    See the License for the specific language governing permissions and
+    limitations under the License.
+  *****************************************************************************/
+-->
+
+<head>
+<META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
+<title>Data table</title>
+</head>
+<body>
+  <table>
+    <caption>
+      Council budget 2018
+    </caption>
+    <tbody>
+      <tr>
+        <td>Donuts</th>
+        <td>3,000</td>
+        <td>2,000</td>
+      </tr>
+      <tr>
+        <td>Stationery</th>
+        <td>18,000</td>
+        <td>8,000</td>
+      </tr>
+      <tr>
+        <th >Items</th>
+        <th >Expenditure</th>
+        <th >Other</th>
+      </tr>
+    </tbody>
+  </table>
+    <script>
+        UnitTest = {
+            ruleIds: ["table_headers_exists"],
+            results: [
+            {
+            "ruleId": "table_headers_exists",
+            "value": [
+              "INFORMATION",
+              "PASS"
+            ],
+            "path": {
+              "dom": "/html[1]/body[1]/table[1]",
+              "aria": "/document[1]/table[1]"
+            },
+            "reasonId": "Pass_0",
+            "message": "Rule Passed",
+            "messageArgs": [],
+            "apiArgs": [],
+            "category": "Accessibility"
+          }
+            ]
+        };
+      </script> 
+</body>
+</html>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_middle.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_middle.htm
new file mode 100755
index 000000000..eb2d88c99
--- /dev/null
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_middle.htm
@@ -0,0 +1,81 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html>
+<!--
+   /******************************************************************************
+     Copyright:: 2020- IBM, Inc
+
+    Licensed under the Apache License, Version 2.0 (the "License");
+    you may not use this file except in compliance with the License.
+    You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing, software
+    distributed under the License is distributed on an "AS IS" BASIS,
+    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+    See the License for the specific language governing permissions and
+    limitations under the License.
+  *****************************************************************************/
+-->
+
+<head>
+<META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
+<title>Data table</title>
+</head>
+<body>
+  <table>
+    <caption>
+      Council budget 2018
+    </caption>
+    <tbody>
+      <tr>
+        <td></th>
+        <td></td>
+        <td></td>
+      </tr>  
+      <tr>
+        <td></th>
+        <td></td>
+        <td></td>
+      </tr>   
+      <tr>
+        <th >Items</th>
+        <th >Expenditure</th>
+        <th >Other</th>
+      </tr>
+      <tr>
+        <td>Donuts</th>
+        <td>3,000</td>
+        <td>2,000</td>
+      </tr>
+      <tr>
+        <td>Stationery</th>
+        <td>18,000</td>
+        <td>8,000</td>
+      </tr>   
+    </tbody>
+  </table>
+    <script>
+        UnitTest = {
+            ruleIds: ["table_headers_exists"],
+            results: [
+            {
+            "ruleId": "table_headers_exists",
+            "value": [
+              "INFORMATION",
+              "PASS"
+            ],
+            "path": {
+              "dom": "/html[1]/body[1]/table[1]",
+              "aria": "/document[1]/table[1]"
+            },
+            "reasonId": "Pass_0",
+            "message": "Rule Passed",
+            "messageArgs": [],
+            "apiArgs": [],
+            "category": "Accessibility"
+          }
+            ]
+        };
+      </script> 
+</body>
+</html>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_multiple.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_multiple.htm
new file mode 100755
index 000000000..592c03e95
--- /dev/null
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_multiple.htm
@@ -0,0 +1,86 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html>
+<!--
+   /******************************************************************************
+     Copyright:: 2020- IBM, Inc
+
+    Licensed under the Apache License, Version 2.0 (the "License");
+    you may not use this file except in compliance with the License.
+    You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing, software
+    distributed under the License is distributed on an "AS IS" BASIS,
+    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+    See the License for the specific language governing permissions and
+    limitations under the License.
+  *****************************************************************************/
+-->
+
+<head>
+<META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
+<title>Data table</title>
+</head>
+<body>
+  <table>
+    <caption>
+      Council budget 2018
+    </caption>
+    <tbody>
+      <tr>
+        <th >Snack</th>
+        <th >Cost</th>
+        <th >Extra</th>
+      </tr>
+      <tr>
+        <td>Pizza</th>
+        <td>4500</td>
+        <td>2150</td>
+      </tr>
+      <tr>
+        <td>Donuts</th>
+        <td>8,000</td>
+        <td>3,000</td>
+      </tr>   
+      <tr>
+        <th >Items</th>
+        <th >Expenditure</th>
+        <th >Other</th>
+      </tr>
+      <tr>
+        <td>Suppliers</th>
+        <td>3,000</td>
+        <td>2,000</td>
+      </tr>
+      <tr>
+        <td>Printers</th>
+        <td>18,000</td>
+        <td>8,000</td>
+      </tr>   
+    </tbody>
+  </table>
+    <script>
+        UnitTest = {
+            ruleIds: ["table_headers_exists"],
+            results: [
+            {
+            "ruleId": "table_headers_exists",
+            "value": [
+              "INFORMATION",
+              "PASS"
+            ],
+            "path": {
+              "dom": "/html[1]/body[1]/table[1]",
+              "aria": "/document[1]/table[1]"
+            },
+            "reasonId": "Pass_0",
+            "message": "Rule Passed",
+            "messageArgs": [],
+            "apiArgs": [],
+            "category": "Accessibility"
+          }
+            ]
+        };
+      </script> 
+</body>
+</html>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_top_th.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_top_th.htm
new file mode 100755
index 000000000..7f03b9604
--- /dev/null
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_top_th.htm
@@ -0,0 +1,73 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html>
+<!--
+   /******************************************************************************
+     Copyright:: 2020- IBM, Inc
+
+    Licensed under the Apache License, Version 2.0 (the "License");
+    you may not use this file except in compliance with the License.
+    You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing, software
+    distributed under the License is distributed on an "AS IS" BASIS,
+    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+    See the License for the specific language governing permissions and
+    limitations under the License.
+  *****************************************************************************/
+-->
+
+<head>
+<META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
+<title>Data table</title>
+</head>
+<body>
+  <table>
+    <caption>
+      Council budget 2018
+    </caption>
+    <thead>
+      <tr>
+        <th scope="col">Items</th>
+        <th scope="col">Expenditure</th>
+        <th scope="col">Other</th>
+      </tr>
+    </thead>
+    <tbody>
+      <tr>
+        <td>Donuts</th>
+        <td>3,000</td>
+        <td>2,000</td>
+      </tr>
+      <tr>
+        <td>Stationery</th>
+        <td>18,000</td>
+        <td>8,000</td>
+      </tr>
+    </tbody>
+  </table>
+    <script>
+        UnitTest = {
+            ruleIds: ["table_headers_exists"],
+            results: [
+            {
+            "ruleId": "table_headers_exists",
+            "value": [
+              "INFORMATION",
+              "PASS"
+            ],
+            "path": {
+              "dom": "/html[1]/body[1]/table[1]",
+              "aria": "/document[1]/table[1]"
+            },
+            "reasonId": "Pass_0",
+            "message": "Rule Passed",
+            "messageArgs": [],
+            "apiArgs": [],
+            "category": "Accessibility"
+          }
+            ]
+        };
+      </script> 
+</body>
+</html>
diff --git a/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_top_tr.htm b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_top_tr.htm
new file mode 100755
index 000000000..90c720680
--- /dev/null
+++ b/accessibility-checker-engine/test/v2/checker/accessibility/rules/table_headers_exists_ruleunit/table_row_headers_top_tr.htm
@@ -0,0 +1,71 @@
+<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"><html>
+<!--
+   /******************************************************************************
+     Copyright:: 2020- IBM, Inc
+
+    Licensed under the Apache License, Version 2.0 (the "License");
+    you may not use this file except in compliance with the License.
+    You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing, software
+    distributed under the License is distributed on an "AS IS" BASIS,
+    WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+    See the License for the specific language governing permissions and
+    limitations under the License.
+  *****************************************************************************/
+-->
+
+<head>
+<META http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
+<title>Data table</title>
+</head>
+<body>
+  <table>
+    <caption>
+      Council budget 2018
+    </caption> 
+    <tbody>
+      <tr>
+        <th>Items</th>
+        <th>Expenditure</th>
+        <th>Other</th>
+      </tr>
+      <tr>
+        <td>Donuts</th>
+        <td>3,000</td>
+        <td>2,000</td>
+      </tr>
+      <tr>
+        <td>Stationery</th>
+        <td>18,000</td>
+        <td>8,000</td>
+      </tr>
+    </tbody>
+  </table>
+    <script>
+        UnitTest = {
+            ruleIds: ["table_headers_exists"],
+            results: [
+            {
+            "ruleId": "table_headers_exists",
+            "value": [
+              "INFORMATION",
+              "PASS"
+            ],
+            "path": {
+              "dom": "/html[1]/body[1]/table[1]",
+              "aria": "/document[1]/table[1]"
+            },
+            "reasonId": "Pass_0",
+            "message": "Rule Passed",
+            "messageArgs": [],
+            "apiArgs": [],
+            "category": "Accessibility"
+          }
+            ]
+        };
+      </script> 
+</body>
+</html>
